| 1. | The thesis is divided into three parts to discuss the related issues on transitional accounting
本文分三个部分来探讨过渡会计学的有关问题。 |
| 2. | The accounting reforms which happened in china are the background of the rise of transitional accounting
中国的会计改革是过渡会计学兴起的背景。 |
| 3. | The practices , experiences and lessons of the reforms provide abundant source material for the analysis of transitional accounting
会计改革的实践、经验和教训为过渡会计学的研究提供了丰富的素材。 |
| 4. | Transitional accounting is a theory which studies the transition of accounting institution from the planned economy to the market economy . it can be viewed as a branch of the theory of institutional change
过渡会计学是研究我国的会计制度从计划经济体制向市场经济体制过渡的一般规律的科学，它可以看成是制度变迁理论的一个分支。 |
| 5. | Therefore , we constructs the theory of transitional accounting on the basis of transitional economic theory , and put forward the primary objective and system of transitional accounting . chapter two explores the accounting reform at the transitional period
接下来，我们以过渡经济学为理论基石构建了过渡会计学的理论体系，明晰了过渡会计学的基本目标和内容体系，并对会计改革的过渡性进行了详细分析。 |
| 6. | Chapter one constructs the basic theoretical format of transitional accounting . because accounting institutions is closely related to economic system , it is meaningful for the reform of accounting to study transitional accounting at the time of economic reform
会计制度与其他经济制度之间存在着高度的一致性和互补性，经济学分析方法对会计学同样是适用的，因此，研究我国经济改革的过渡经济学理论对我国的会计改革有着很强的借鉴意义。 |
